France adopts 2024 Finance Bill and finalises mandatory e-invoicing deadlines

After months of deliberation, France has adopted the 2024 Finance Bill and settled the debates on the mandatory e-invoicing go-live dates.

The official text of the 2024 Finance Bill is now under the Constitutional Council’s review and its ratification is expected in the upcoming days.

Timeline

The adopted deadlines are the following:

• September 1, 2026: all taxpayers will be required to receive electronic invoices in the mandated format. Additionally, large and medium-sized businesses will be required to issue e-invoices and report transactions electronically in the mandated format. A decree may extend this deadline to a date no later than December 1, 2026.
• September 1, 2027: Small businesses will be required to issue e-invoices and report transactions electronically in the mandated format. A decree may extend this deadline to a date no later than December 1, 2027.

Impact

As the mandatory e-invoicing timeline has been finalised, taxpayers that were waiting to hear more concrete news may start or resume the necessary preparations to ensure compliance by the applicable deadlines.